Instructions For Form Dr-309635n - Filing Blender Fuel Tax Return (Page 2 of 7) in pdf

DR-309635N

R. 01/15

Page 2

return must reflect the difference between the original and

See Schedule 2B (“Gasoline Blends”) for instructions on

any previously filed supplemental return(s) and the corrected

reporting gasoline and ethanol blends.

return. Corrections to understated gallons or additional

Note: Report denatured ethanol as Product Type E00 on

transactions not included on the original return must be

the tax return in Column A with gasoline and gasohol.

reported as positive values. Erroneously reported gallons or

overstated transactions included on the original return must

Gasohol (124): “Gasohol” means a mixture of gasoline

be reported as negative values.

blended with ethanol and includes what is commonly known

and sold as ethanol blended fuel, which contains not more

Reporting of Kerosene and Biodiesel Product Types

than ninety-one percent (91%) gasoline by volume, and the

Undyed Kerosene: Undyed kerosene is taxable at the

ethanol content must not be less than nine percent (9%) by

aviation fuel tax rate at the time it is purchased or imported

volume. Gasohol is a reportable product liable for the motor

into Florida. Report all grades of undyed kerosene (except

fuel tax administered under Part I, Chapter 206, F.S. Report

jet fuel) as Product Type 142. Report totals from the

gasohol as Product Type 124, and include it on your tax

receipts and disbursements schedules on the tax return in

return in Column A with gasoline.

Column D with jet fuel and aviation gasoline.

See exhibits A and B on the last page of these instructions

Dyed Kerosene: Kerosene dyed to the specifications

for a description of product and schedule types.

of s. 206.8741, F.S., is exempt from aviation fuel tax.

Line-by-Line Instructions

Report dyed kerosene as Product Type 072. Include

totals from the receipts and disbursements schedules for

Lines 1 through 24 are found on Page 4 of the Blender Fuel

Product Type 072 on the tax return in Column C with dyed

Tax Return.

diesel products and dyed biodiesel.

Do not make entries in shaded areas.

Biodiesel (B100): Except for local governments who

produce biodiesel for self-consumption, biodiesel

When reporting less than .50 gallons, round down to the

manufacturers must be licensed and file returns as

nearest whole gallon, if .50 or more, round up to the nearest

wholesalers. Any person importing untaxed biodiesel must

whole gallon.

be licensed as both an importer and wholesaler. Biodiesel

Line 1: Beginning Physical Inventory – Report the actual

is defined as diesel and products labeled or marketed as

biodiesel, including products known as “B100,” that have

beginning inventory (physical reading) of:

not been blended with petroleum diesel. Biodiesel is taxed

•

gasoline, gasohol, and denatured ethanol in Column A;

at the diesel fuel rate when produced in or imported into

Florida. Report unblended biodiesel as Product Type B00

•

undyed diesel fuel, including biodiesel products, in

on the tax return in Column B with undyed petroleum diesel.

Column B;

Dyed Biodiesel (B100): Biodiesel dyed to the specifications

•

dyed diesel fuel, dyed biodiesel, and dyed kerosene in

of s. 206.8741, F.S., is exempt from diesel fuel tax. Report

Column C; and

dyed biodiesel as Product Type D00. Report totals from the

•

aviation fuel and undyed kerosene in Column D.

receipts and disbursements schedules on the tax return in

Column C, with the totals of dyed diesel products and dyed

The amounts entered on Line 1 must be the same as the

kerosene.

amounts from Line 6 of the previous month’s return.

Biodiesel Blends (167): A biodiesel blend is defined as

Note: Chapter 206, F.S., defines all undyed kerosene or

undyed biodiesel blended with petroleum diesel (i.e., B05).

diesel #1 as aviation fuel, which is subject to the aviation

Report all biodiesel blends as undyed diesel fuel (Product

fuel tax. Any undyed kerosene, diesel #1, jet fuel, or similar

Type 167), on the tax return in Column B with pure undyed

product is subject to aviation fuel tax when removed from

diesel and pure undyed biodiesel.

storage through the terminal rack or when imported into

Dyed Biodiesel Blends (227): A dyed biodiesel blend is

Florida.

defined as dyed biodiesel blended with dyed petroleum

Do not include inventories of fuel stored at retail service

diesel (i.e., D05). Dyed biodiesel blends must be dyed to the

stations in the beginning or ending inventories on the tax

specifications of s. 206.8741, F.S., to be exempt from diesel

return. Collect local option taxes at the time of sale, delivery,

fuel tax. Report dyed biodiesel blends as Product Type 227.

or consignment to retail dealers, resellers, and end-users.

Report totals from the receipts and disbursements schedules

Report local option taxes on Schedule 11 (Pages 11 and 12).

on the tax return in Column C, with the totals of dyed

petroleum diesel and dyed kerosene products.

Line 2: Receipts – Enter the amounts from Page 5,

Section I, Line 3 (Columns A, B, C, and D). Total receipts

Ethanol Blends: Ethanol blends are taxable products

must agree with the detail information provided in

resulting from a blend of gasoline and ethanol to create a

Schedule 2B (non-tax paid gallons) plus gallons received

fuel grade ethanol. Fuel grade ethanol is defined as ethanol

tax-paid.

blended with at least 1.97 percent gasoline by volume to

render the product unsuitable for human consumption.

Instructions For Form Dr-309635n - Filing Blender Fuel Tax Return Page 2

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